Showing 91 - 100 of 29,958
We propose a new set of citation metrics for evaluating the relative impact of scholarly research in accounting. Our … metrics are based on current practices in bibliometrics and normalize citations by both field (accounting) and year of … publication. We show that our normalized citation metrics dominate other commonly used metrics in accounting when predicting the …
Persistent link: https://www.econbiz.de/10012904144
We gain unique insights into materiality judgments about accounting errors by examining SEC comment letter …
Persistent link: https://www.econbiz.de/10012904280
Purpose: In contrast to the reporting, stakeholder and regulatory focus, company-internal issues of carbon accounting … have so far rarely been investigated in depth. This case study focuses on carbon accounting, as one aspect of accounting … management accounting approaches within a multinational company. Based on a qualitative analysis of this in-depth case study, we …
Persistent link: https://www.econbiz.de/10012904522
This article examines the challenges faced by an Australian accounting academic, R. J. Chambers, in the 1950s, in … breaking into the accounting research community; at that time almost entirely located in the United States and the United … Kingdom. For academics outside the networks of accounting research publication in these countries, there were significant, but …
Persistent link: https://www.econbiz.de/10012905305
accounting literature to measure disclosure. The purpose is to help future researchers to identify exemplars and to select …
Persistent link: https://www.econbiz.de/10012906048
Accountants) research has shown that finance and accounting professionals around the world are partnering with others inside their …
Persistent link: https://www.econbiz.de/10012908746
implications of our findings for management accounting research and practice …
Persistent link: https://www.econbiz.de/10012909649
trajectories within the critical accounting research project. Recognizing that the boundaries surrounding critical research are … theoretical bricolage in the production of critical accounting inquiries is underlined. Importantly, the studies that I review …
Persistent link: https://www.econbiz.de/10012912204
The aim of this paper was to present the history of accounting thought in Africa with particular focus on Igbo land … have been adopted. The study reveals that Igbo people had a rich history of accounting thought which has remained partially … documented. In some ways, accounting development experience of the Igbos was similar to the pre-history period experience of …
Persistent link: https://www.econbiz.de/10012889521
classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform … of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An … Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers …
Persistent link: https://www.econbiz.de/10012890047